DEPARTMENTAL MANAGEMENT OF PROCUREMENT PROCESSES AS ECONOMIC SECURITY TOOL FOR BUDGETARY INSTITUTIONS

The article discusses organizational and methodical questions of departmental control of purchasing processes for ensuring economic security of budgetary institutions. On the basis of the carried-out analysis of special economic literature and practice of implementation of state procurements, according to the existing legislation, the system approach provides completeness of legal regulation, interrelation of all necessary stages and processes of purchases. As a result, there has been formed the unified information system in the sphere of purchases, which allows to automatically monitor the data published or unpublished by customers on the official portal of purchases and to compare these data for identification of discrepancies, such as a plan of purchases, scheduled plans, notices on carrying out purchases, protocols and reports on contracts. It contributes to further development of fair competition and anti-corruption by means of monitoring the market prices, ensuring transparency of activity of both customers and suppliers in the sphere of state procurements. Special attention is paid to the organization and methodical approaches of implementation of field and documentary departmental checks. In the exercise of departmental control over procurements there has been suggested to apply tabular forms of procurement data collection. There has been stated the need to develop domestic policy of ensuring economic security of business-processes and methodology of risks assessment at the level of the budgetary establishment, which will promote an increase in efficiency of both internal and departmental control.